Spain: Corporate and nonresident income tax return forms for 2023
The forms reflect the recent legislative changes affecting the 2023 tax period.
The forms reflect the recent legislative changes affecting the 2023 tax period.
Ministry of Finance Order HAC/495/2024, approving the corporate income tax and nonresident income tax return forms (and related payment or refund documents) for the 2023 tax period, was published in the official gazette.
The forms reflect the recent legislative changes affecting the 2023 tax period, although they do not include a section relating to the new rectifying self-assessment procedure. Corporate income tax will therefore continue to be subject to the traditional procedure consisting of a supplementary self-assessment and request for rectification of the self-assessment, as appropriate.
Read a June 2024 report prepared by the KPMG member firm in Spain
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